The Minister, after obtaining the approval of the Cabinet, shall issue the necessary Regulations and decisions to enforce the provisions of this Law in a manner consistent with the Model Rules, administrative guidance, and commentary issued by the Organisation for Economic Co-operation and Development (OECD).
Beta Version
Website Last updated:
May 25, 2026
Article 43 authorises the Minister of Finance to issue the Executive Regulations and decisions necessary to implement Decree-Law No. 11 of 2024. This issuance requires the approval of the Cabinet. The Article explicitly mandates that all such regulations and decisions must be consistent with the OECD Pillar Two Model Rules, administrative guidance, and official commentaries. This ensures that the detailed procedural and technical rules for the 15% Domestic Minimum Top-Up Tax in Bahrain are fully aligned with international standards, providing a clear and globally compliant framework for multinational enterprises operating within the Kingdom.
Chapter 7 - Final Provisions
Article 43 - Issuance of the Executive Regulations and Decisions
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.Click here to view the subscriptions we offer